The appeal is dismissed.

The grounds of appeal are examined.

The conviction in a criminal trial shall be based on evidence with probative value that leads a judge to the truth that the facts charged are true beyond a reasonable doubt, and if there is no such proof, even if there is no doubt as to the defendant’s conviction, the conviction cannot be judged as guilty (see, e.g., Supreme Court Decision 2017Do9746, Nov. 9, 2017). The lower court recognized the facts and circumstances stated in its reasoning, and found the Defendant not guilty of all the facts charged of this case for the following reasons.

Examining the specific circumstances revealed in the record on the basis of the Defendant’s Defendant’s career, the establishment and operation of G and F (hereinafter “F”), and the process of supplying related parts, machinery, and equipment to the collaborative companies in the process of manufacturing exclusive facilities of this case and manufacturing prototypes, and the process of assembling or processing the said parts, machinery, and equipment based on their expertise and materials, using the power of static electricity generated from the electrical differences in Sc and Scisck., and the process of developing ELD panel, which is the core item of the semiconductor production industry, ELD panel, which is the core item of the Scer (www) craft industry, and the details of manufacturing and supplying prototypes. In full view of the circumstances revealed in the record, F supplied the parts, machinery, and equipment to the collaborative companies in the process of manufacturing the exclusive facilities of this case and manufacturing prototypes, and then supplied them to F.

There are grounds to consider.

The sole basis of the materials submitted by the Prosecutor is that the Defendant prepared and submitted a list of false tax invoices, such as facts charged, for profit-making purposes, even though the Defendant did not have supplied or received goods and services.

It is difficult to see it.

The judgment below

Examining the reasoning of the judgment below in light of the records.